Pengaruh Karakteristik Perusahaan dan Auditor terhadap Audit Delay pada Perusahaan yang Terdaftar di BEI Periode 2022–2024
DOI:
https://doi.org/10.62710/f30dk375Keywords:
Audit Delay, Profitability, Leverage, Audit Tenure, Audit Firm Size, Firm Size, Company ComplexityAbstract
Audit delay is an indicator associated with the timeliness of financial reporting and may be influenced by both company characteristics and audit-related factors. This study aims to analyze the effects of profitability, leverage, audit tenure, Public Accounting Firm (KAP) size, company size, and company complexity on audit delay. This study employs a quantitative approach with a causal associative research design. The population consists of companies in the transportation and logistics and technology sectors listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, 51 companies were selected, resulting in 153 observations. Data were obtained from annual reports and audited financial statements and analyzed using multiple linear regression with IBM SPSS Statistics. The results show that profitability has a negative and significant effect on audit delay, while leverage and company complexity have positive and significant effects. Meanwhile, audit tenure, KAP size, and company size do not have significant effects on audit delay. This study contributes to the literature by simultaneously examining the determinants of audit delay through a combination of company and auditor characteristics in the transportation and logistics and technology sectors during 2022–2024, providing empirical evidence on factors associated with the timeliness of audit completion in the post-pandemic period.
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